Transient Occupancy Tax

Uniform Transient Occupancy Tax (TOT), also known as "hotel tax" or "bed tax," is authorized under the State Revenue and Taxation Code 7280 as an additional source of non-property tax revenue to local government. This tax is levied at a rate of 12% for Hotel/Motels and 14% for Vacation Rentals and applies to any facility, or any portion of any facility, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, lodginghouse, roominghouse, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other lodging in the unincorporated areas of the County of Santa Cruz.

Reporting Period Due Date
Q1: January – March April 30th
Q2: April – June July 31st
Q3: July – September October 31st
Q4: October – December January 31st
Transient Occupancy Tax Frequently Asked Questions
Airbnb Frequently Asked Questions
Transient Occupancy Tax Ordinance
Pay Transient Occupancy Tax Online - Your Payment Choices

Transient Occupancy Tax Forms

TOT Registration Application
TOT Reporting Form Quarterly
TOT Reporting Form Monthly – Hotels

Santa Cruz County Tourism Marketing District (SCCTMD) Assessment

The SCCTMD establishes an assessment on certain tourism business within Santa Cruz County and the funds raised through this self-assessment are used only for specific tourism marketing purposes. Pursuant to the Property and Business Improvement District Law of 1994 (Streets and Highway Code ¦36600 et. seq.), the Santa Cruz County Conference and Visitors Council (SCCCVC) developed the Santa Cruz County Tourism Marketing District (SCCTMD) as a benefit assessment district to help fund marketing and sales promotion efforts for Santa Cruz County lodging businesses.

Tourism Marketing District Frequently Asked Questions